https://www.taxtmi.com/caselaws?id=765934 Composite construction contracts involving transfer of property in goods were treated as outside construction of complex service and similar pure service categories, following the appellant's earlier case and the settled position on such contracts. The demand was also unsustainable because the adjudicating authority could not support a notice issued for one taxable service by reclassifying the activity under another service category. On that basis, the service tax demand, interest and penalties were set aside, and relief followed in favour of the assessee. en-us Wed, 12 Feb 2025 00:00:00 +0530 Thu, 13 Feb 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765934 Composite construction contracts involving transfer of property in goods were treated as outside construction of complex service and similar pure service categories, following the appellant's earlier case and the settled position on such contracts. The demand was also unsustainable because the adjudicating authority could not support a notice issued for one taxable service by reclassifying the activity under another service category. On that basis, the service tax demand, interest and penalties were set aside, and relief followed in favour of the assessee. Case-Laws Service Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765934